摘 要
随着中国经济的快速发展,与此同时计算机应用在各个领域的广泛,许多单位都实现了会计工作电算化,因此会计电算化审计也就应运而生了。
会计电算化审计是计算机技术和审计工作相融合的过程,是指对电算化会计所形成的信息系统的审计,是由独立的机构或审计人员以被审单位在一定时期内的电算化会计信息系统及其范围内会计资料反映的经济活动为对象,利用专门的计算机审计技术,通过对系统内部控制、应用程序、数据文件以及对其电算化过程和结果等进行的审计。
本文将拟从审计电算化的视角对SOHO中国有限公司的审计电算化存在的问题及对策分析,分别指出了现阶段SOHO中国有限公司审计电算化存在的问题,并给予了自己的建议,从而得出我国企业审计电算化的选择无论是理论上,还是实践上,企业都必须确立一个合适的审计电算化,而审计电算化的确立将会引导企业建立起一套完善的会计体系,从而对被审单位的会计电算化系统的处理功能和内部控制进行评价,并提出改进意见。
关键词:SOHO中国有限公司;审计;会计电算化; 问题;对策
Abstract
With the rapid development of China’s economy, at the same time broad computer applications in various fields, many organizations implement computerized accounting, computerized accounting audit was born.
Accounting electric is of audit is computer and audit work phase fusion of process, is refers to on electric is of accounting by formed of information system of audit, is by independent of institutions or audit personnel to was trial units in must period within of electric is of accounting information system and range within accounting information reflect of economic activities for object, using specifically of computer audit technology, through on system internal control, and application, and data file and on its electric is of process and results, for of audit.
Paper will intends from audit electric is of of perspective on SOHO China Limited of audit electric is of exists of problem and the countermeasures analysis, respectively pointed out that has at this stage SOHO China limited audit electric is of exists of problem, and give has himself of recommends, to obtained China Enterprise audit electric is of of select regardless of is theory, also is practice Shang, enterprise are must established a right of audit electric is of, and audit electric is of of established will will guide enterprise established up a perfect of accounting system, To the audited organization’s computerized accounting system processing capabilities and evaluate internal controls and make suggestions for improvement.
Key words: SOHO ;audit;computerized accounting; problem; countermeasure
目 录
1电算化审计的内涵及其对审计的影响…………………………………. 4
1.1电算化审计的内涵…………………………………………… 4
1.2会计电算化对审计的影响……………………………………… 5
1.2.1会计电算化使审计线索发生改变…………………………… 5
1.2.2会计电算化使审计内容发生改变…………………………… 5
1.2.3会计电算化改变了审计方法, 扩大了审计范围………………… 6
1.2.4会计电算化提出了新的审计标准和要求……………………… 6
1.2.5会计电算化使内部控制系统复杂化…………………………. 6
1.2.6会计电算化要求必须逐渐实现审计电算化……………………. 6
2 SOHO中国有限公司审计电算化的发展现状和存在的问题………………….. 7
2.1 SOHO中国有限公司审计电算化的发展现状………………………… 7
2.2SOHO中国有限公司审计电算化存在的问题…………………………. 8
2.2.1企业电算化审计方法名不副实…………………………….. 8
2.2.2计算机辅助审计运用层次浅………………………………. 8
2.2.3审计的时间间隔缩短……………………………………. 8
2.2.4职责分离不当引起内控失灵………………………………. 9
2.2.5会计责任的分散……………………………………….. 9
2.2.6对准则变化的影响……………………………………… 9
2.2.7线索和空间范围发生了很大的变化…………………………. 9
3审计电算化的方法………………………………………………. 10
3.1系统内控的审计……………………………………………. 10
3.2系统电算化过程和结果的审计…………………………………. 10
4现阶段如何科学发展企业电算化审计工作…………………………….. 11
4.1从法规制度上不断完善电算化审计……………………………… 11
4.2以人为本, 提高综合素质,培养电算化审计的专业人才…………….. 11
4.3加强企业转变理念………………………………………….. 12
5企业电算化审计的对策与建议……………………………………… 12
5.1加强电算化审计教育和宣传…………………………………… 12
5.2加快制订相关法律法规………………………………………. 12
5.3完善电算化审计标准与准则…………………………………… 12
5.4要重视会计电算化理论的研究…………………………………. 13
5.5提高审计软件的质量………………………………………… 13
5.6大力发展审计软件专业公司,实行审计软件商品化…………………. 14
5.7提高从业人员素质,培养电算化审计专业人才…………………….. 14
5.8要提高会计计算机操作水平…………………………………… 14
结 论………………………………………………………….. 15
参 考 文 献…………………………………………………….. 16
致 谢………………………………………………………….. 17